These rankings show how the New Mexico sales tax compares to the other 49 states + DC. The state with the highest sales tax is ranked 1st, and states with the same sales tax have a tie rank.

New Mexico's Gross Receipts Tax By The Numbers:

New Mexico has a
lower-than-average state sales tax rate of 5.125%, but the actual combined sales tax rates are higher than average
when local sales taxes from New Mexico's 117 local tax jurisdictions are taken into account.

Rankings by Average State + Local Sales Tax:

Ranked 17th highest by combined state + local sales tax

Ranked 6th highest by per capita revenue from state + local sales taxes ($1,407 per capita)

Rankings by State Sales Tax Only:

Ranked 12th highest by state sales tax rate

Ranked 17th highest by per capita revenue from the statewide sales tax ($944 per capita)

What is exempt from sales taxes in New Mexico?

Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how New Mexico taxes five types of commonly-exempted goods:

About the New Mexico Sales Tax

While the state of New Mexico does not officially have a sales tax system, the state applies a gross receipts tax instead. Unlike a usual sales tax system, this means that the seller is taxed instead of the purchaser.

Is the New Mexico Sales Tax Destination-Based or Origin-Based?

New Mexico is a origin-based sales tax state, which means
sales tax rates are determined by the location of the vendor, not by the location of the buyer. The origin-based method of determining sales tax is less complicated for vendors than destination-based sales tax, because all in-state buyers are charged the same sales tax rate regardless of their location.

Is New Mexico a Streamlined Sales Tax State?

New Mexico is not a member of the Streamlined Sales and Use Tax Agreement. The SSUTA is an agreement adopted by about half of states that ensures that their sales tax laws are simplified to lower the costs associated with compliance.

Contact the New Mexico Tax Compliance Bureau

The New Mexico Gross Receipts Tax is administered by the New Mexico Tax Compliance Bureau. You can learn more by visiting the sales tax information website at www.tax.newmexico.gov.

Phone numbers for the Gross Receipts Tax division of the Tax Compliance Bureau are as follows:

Local Phone: (505) 841-6200

Toll-Free Phone: (866) 809-2335

Learn More: Our Book Recommendations

If you would like to learn more about how to manage your New Mexico sales taxes, we recommend the following books:

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